Notice2025-08503
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Di-IsoNonyl Phthalate
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
May 14, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This notice of filing announces that a petition has been filed requesting that di-isononyl phthalate be added to the list of taxable substances. This notice of filing also requests comments on the petition. This notice of filing is not a determination that the list of taxable substances is modified.
Full Text
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<title>Federal Register, Volume 90 Issue 92 (Wednesday, May 14, 2025)</title>
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[Federal Register Volume 90, Number 92 (Wednesday, May 14, 2025)]
[Notices]
[Pages 20551-20552]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-08503]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Superfund Tax on Chemical Substances; Request To Modify List of
Taxable Substances; Notice of Filing for Di-IsoNonyl Phthalate
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of filing and request for comments.
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SUMMARY: This notice of filing announces that a petition has been filed
requesting that di-isononyl phthalate be added to the list of taxable
substances. This notice of filing also requests comments on the
petition. This notice of filing is not a determination that the list of
taxable substances is modified.
DATES: Written comments and requests for a public hearing must be
received on or before July 14, 2025.
ADDRESSES: Commenters are encouraged to submit public comments or
requests for a public hearing relating to this petition electronically
via the Federal eRulemaking Portal at <a href="https://www.regulations.gov">https://www.regulations.gov</a>
(indicate public docket number IRS-2025-0046 or di-isononyl phthalate)
by following the online instructions for submitting comments. Comments
cannot be edited or withdrawn once submitted to the Federal eRulemaking
Portal. Alternatively, comments and requests for a public hearing may
be mailed to: Internal Revenue Service, Attn: CC:PA:01:PR (Notice of
Filing for Di-IsoNonyl Phthalate), Room 5203, P.O. Box 7604, Ben
Franklin Station, Washington, DC 20044. All comments received are part
of the public record and subject to public disclosure. All comments
received will be posted without change to <a href="https://www.regulations.gov">https://www.regulations.gov</a>,
including any personal information provided. You should submit only
information that you wish to make publicly available. If a public
hearing is scheduled, notice of the time and place for the hearing will
be published in the Federal Register.
FOR FURTHER INFORMATION CONTACT: Camille Edwards Bennehoff at (202)
317-6855 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Request To Add Substance to the List
(a) Overview. A petition was filed pursuant to Rev. Proc. 2022-26
(2022-29 I.R.B. 90), as modified by Rev. Proc. 2023-20 (2023-15 I.R.B.
636), requesting that di-isononyl phthalate be added to the list of
taxable substances under section 4672(a) of the Internal Revenue Code
(List). The petition requesting the addition of di-isononyl phthalate
to the List is based on weight and contains the information detailed in
paragraph (b) of this document. The information is provided for public
notice and comment pursuant to section 9 of Rev. Proc. 2022-26. The
publication of petition information in this notice of filing is not a
determination and does not constitute Treasury Department or
[[Page 20552]]
IRS confirmation of the accuracy of the information published.
(b) Petition Content.
(1) Substance name: Di-isononyl phthalate.
(2) Petitioner: Exxon Mobil Corporation, an exporter of di-isononyl
phthalate.
(3) Proposed classification numbers:
(i) HTSUS number: 2917.33.00.50.
(ii) Schedule B number: 2917.33.00.50.
(iii) CAS number: 68515-48-0.
(4) Petition filing dates:
(i) Petition filing date for purposes of making a determination:
May 1, 2025.
(ii) Petition filing date for purposes of section 11.02 of Rev.
Proc. 2022-26, as modified by section 3 of Rev. Proc. 2023-20: July 1,
2022.
(5) Description from petition: Di-isononyl phthalate is a preferred
choice PVC plasticizer for large-volume general use applications. It is
suited for a variety of flexible PVC plastisol, extruded, and molded
parts applications including coated fabrics, sheet products, tubing,
gasketing, and wire insulation and jacketing. It is also used in wire
and cable applications due to its good dielectric properties.
Di-isononyl phthalate is made from propylene and orthoxylene, which
is an isomer of the taxable chemical xylene. Taxable chemicals
constitute 62.90 percent by weight of the materials used to produce
this substance.
(6) Process identified in petition as predominant method of
production of substance: The predominant method of producing di-
isononyl phthalate is via the esterification process. Most plasticizers
are products of simple esterification reactions, which can be readily
carried out in heated kettles with agitation and provision for water
takeoff. While some plants produce plasticizers by such batch methods,
newer, highly automated plants operate continuously, particularly if
they emphasize a single product. Esterification catalysts (e.g.
sulfuric acid or p-toluenesulfonic acid) speed the reaction and are
neutralized, washed, and then removed. The purity requirements for
commercial plasticizers are very high; phthalate esters are usually
colorless and are mostly odorless. The reaction usually requires an
excess of alcohol, which is readily recycled. Analogous syntheses yield
aliphatic dicarboxylic acid esters, benzoates, and trimellitates.
The hydrogen used for these reactions is not produced from steam-
methane reforming; the source is from PO<INF>X</INF> reactor, which
feeds liquids, not methane. The PO<INF>X</INF> process is an industrial
process that converts hydrocarbons feeds into syngas (a combination of
H<INF>2</INF> and CO gas). The hydrocarbon feed is in the liquid state;
it does not feed gas (such as methane) or solids. The unit feeds a
variety of liquid hydrocarbons such as paraffins, olefins, and
aromatics in the C5-C20 range, obtained from the refinery pipestills
and other chemicals units.
(7) Stoichiometric material consumption equation, based on process
identified as predominant method of production:
5.12 x 0.94 C<INF>3</INF>H<INF>6</INF> [propylene] + 5.12 x 0.06
C<INF>5</INF>H<INF>10</INF> [amylene] + 2 CO [carbon monoxide] + 4
H<INF>2</INF> [hydrogen] + C<INF>8</INF>H<INF>10</INF> [orthoxylene] +
3 O<INF>2</INF> [oxygen] [rarr]
C<INF>26</INF>H<INF>42</INF>O<INF>4</INF> [di-isononyl phthalate] + 4
H<INF>2</INF>O [water]
(8) Tax rate calculated by Petitioner, based on Petitioner's
conversion factors for taxable chemicals used in production of
substance:
(i) Tax rate: $7.11 per ton.
(ii) Conversion factors: 0.48 for propylene, 0.25 for xylene.
(9) Public docket number: IRS-2025-0046.
Michael Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief
Counsel.
[FR Doc. 2025-08503 Filed 5-13-25; 8:45 am]
BILLING CODE 4830-01-P
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